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2018 (10) TMI 627 - AT - Central ExciseCENVAT Credit of Krishi Kalyan Cess - utilization of such credit for payment of Krishi Kalyan Cess paid on renting of immovable property service - Held that:- The appellant is not only the manufacturer of excisable goods but also provider of services namely, renting of removable property, therefore, the appellant is working in the capacity of manufacturer as well as service provider - As per Rule 3 (1) (a) of CCR, provider of output services is allowed to take the Cenvat Credit the service Tax of the Krishi Kalyan Cess. As per facts the appellant are providing output services that is Renting of immovable as property as the service provider and according to Rule 3(1)(a), the Cenvat Credit of Krishi Kalyan Cess is admissible to the appellant as per Clause(d) of Rule 3(7). The said credit of Krishi Kalyan Cess is allowed to be utilized only for payment of Krishi Kalyan Cess on taxable service. Appeal allowed - decided in favor of appellant.
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